1) land appreciation tax
土地增值税
1.
The Land Appreciation Tax Accounting of Guangxi:Issues and Measures;
广西土地增值税清算工作:问题及解决措施
2.
A Design on Perfecting Land Appreciation Tax;
完善土地增值税的一个设想
3.
Programming of reducing and waiving taxation in land appreciation tax according to policy
政策范围内的土地增值税减免筹划
2) land value-added tax
土地增值税
1.
Based on the analysis of the policy of liquidating land value-added tax,the paper points out that it may be raise the housing price but not descend in short term,and the effects of land value-added tax on housing price in long term will be decided by supply-demand relationship.
通过对土地增值税清算政策的分析,指出土地增值税清算短期内不会使房价下降,反而可能会促使房价上涨,土地增值税对房价长期作用将视供求关系而定。
2.
The paper puts forwardthe necessity of levying property tax to the drawback that the tax system of the real estateexisted at present, explains the impact of levying property tax on house purchaser with ainstance, brings up the point that the land value-added tax paid by the developer s sellingtheir products can not be contained in the the property tax after the tax syste.
本文对从开发商取得土地开始到商品房出售为止所涉及的房地产税进行了解释,同时对目前房地产税收制度存在的弊端提出了开征物业税的必要性,并以一实例阐明征收物业税对购房者的影响,提出房地产税制改革后的物业税不应将开发商出售房地产产品时缴纳的土地增值税涵盖其中,但应涵盖物业保有阶段增值税的观点。
3) land increment tax
土地增值税
1.
As one of the means,national tax administration bureau and related departments released the notice in concerning that strengthens real estate land increment tax.
作为调控手段之一,国家税务总局等部门发布了《关于加强房地产土地增值税的通知》。
2.
Especially the land increment tax constituted recently gives a great impact to the real estate market.
近期出台的关于清算土地增值税的政策,更是在房地产行业掀起了一股轩然大波。
4) land value increment tax
土地增值税
1.
This paper conducts an analysis of the shortcomings of the land value increment tax system in China and points out the negative consequences.
开征土地增值税旨在均分土地财富、抑制土地投机,协调房地产市场发展。
2.
In order to strengthen the administration of collection about our land value increment tax,combined with the current background of the country\'s new policy,analyze the current land value increment tax collection and management problems and to put forward a perfect countermeasure.
为了加强对我国土地增值税的征收管理,结合目前国家新政策出台的背景,分析当前土地增值税征管中存在的问题,并提出完善的对策。
5) Increment tax on land value
土地增值税
1.
For those who have entered the market of realty,how to transfer price about increment tax on land value is studied.
通过介绍转移定价的基本概念、作用和方法,分析了工程企业集团如何针对企业所得税进行转移定价,以及有房地产开发业务的工程企业集团如何针对土地增值税进行转移定价,并对针对土地增值税进行转移定价的效果进行了定量分析。
6) land value added tax
土地增值税
1.
Analysis of Present-Land Value Added Tax;
现行土地增值税的税法解读
2.
According to the relationship between land value added tax and the cost,profit,price of real estate development project,the paper analyses the influence of land value added tax collection and liquidation on real estate development.
根据土地增值税与房地产开发项目成本、利润、价格的关系,分析了土地增值税预征清缴对房地产开发的影响,并从企业、政府方面提出了建议。
补充资料：土地增值税
是指转让国有土地使用权、地上的建筑物及其附着物并取得收入的单位和个人，以转让所取得的收入包括货币收入、实物收入和其他收入为计税依据向国家缴纳的一种税赋，不包括以继承、赠与方式无偿转让房地产的行为。
说明：补充资料仅用于学习参考，请勿用于其它任何用途。
参考词条